Articles From Kathryn C. Rolewick

IRS changes procedures regarding estate tax closing letters effective June 1, 2015 By Kathryn C. Rolewick Trusts and Estates, July 2015 For any Form 706 estate tax return filed on or after June 1, 2015, a request for a closing letter must be submitted in order to receive one, and the IRS asks that a request not be submitted for at least four months after filing the return.

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